# Income tax and church tax
Who pays income tax? Employers deduct income tax directly from their employees’ salaries and pass it on to the tax office. The amount paid is calculated based on taxable income. Church tax is a tax collected by religious communities from their members. The amount paid is based on the amount of income tax paid.
To ServicesInformation about Rights & Duties
If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for single parents (= tax class II).
If you wish to obtain relief from German withholding tax, you may apply under certain conditions.
As a spouse or civil partner, you have three possible tax class combinations at your disposal. You are free to choose from these.
As a citizen in Germany, you automatically receive a tax identification number. You can request a new one online if you lose it.
Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.